AI Summary of 111AAT. Assessments and enquiries.
Sections 959V, 959Y, 959Z, 959AA, 959AC, 959AD, 959AE, 959AU, 959AV and 959AW shall apply to GloBE tax, subject to the modifications specified in the document.
Modifications: (a) a reference to a chargeable person includes a qualifying entity, relevant UTPR entity and relevant parent entity; (b) a reference to a chargeable period includes a fiscal year; (c) references to income, profits, gains or chargeable gains include amounts in respect of which an entity is subject to GloBE tax; (d) a reference to a return includes a GloBE return within the meaning of this Part; (e) the specified return date for the chargeable period includes the specified return date under this Part; (f) a reference to tax includes GloBE tax under this Part; (g) a reference to assessment, Revenue assessment or self-assessment includes such assessments within the meaning of this Part; (h) a reference to the Acts includes this Part; (i) the reference in section 959V(5) to section 959L includes a reference to section 111AAR.
111AAT. Assessments and enquiries.
(1) Sections 959V, 959Y, 959Z, 959AA, 959AC, 959AD, 959AE, 959AU, 959AV and 959AW shall apply to GloBE tax, subject to the following modifications:
(a) a reference to a chargeable person shall be construed as including a reference to a qualifying entity, relevant UTPR entity and relevant parent entity;
(b) a reference to a chargeable period shall be construed as including a reference to a fiscal year;
(c) a reference to income, profits or gains, or, as the case may be, chargeable gains shall be construed as including a reference to amounts in respect of which an entity is subject to GloBE tax;
(d) a reference to a return shall be construed as including a reference to a GloBE return within the meaning of this Part;
(e) a reference to the specified return date for the chargeable period shall be construed as including a reference to the specified return date under this Part;